This month, Jesse W. McClellan, Esq, co-founder of McClellan Davis and featured contributor at Sales Tax Support writes about sales tax and construction contractors. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind.

Visit our blog to read Jesse’s informative article “Construction Contractors as Consumers When Installing Property of Others?”

In previous posts, my partner, Dan Davis, CPA, addressed how states tax installation charges and how states tax contracts with exempt entities. This article includes a related question: how states tax property that is being installed when title to that property is not held by the installing contractor and tax was not previously paid. For example, California generally considers a contractor to be the consumer of equipment and machinery which is furnished and installed under a contract with the U.S. Government, but the contractor will not generally be considered the consumer of such property if title is […]